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2020 (1) TMI 1334 - AT - CustomsRecovery of Differential Duty - import of ‘myristic acid’ - importer accepted the error in having sought availment of the wrong entry in the exemption notification and accepted the liability for differential duty - HELD THAT:- The eligibility of the impugned goods for concessional rate under N/N. 46/2011-Cus dated 1st June 2011 is not in dispute. The specific entry within the said notification appears to have been erroneously claimed and, upon it being pointed out, the importer accepted the error in the bill of entry. That this error is, as claimed by the appellant, inadvertent would appear to be tenable as the possibility of confusion between the numbers corresponding to the claimed entry and the eligible entry cannot be ruled out. Furthermore, as pleaded by Learned Counsel, the declaration of tariff item, as well as description of the goods, would also make it apparent that there has been no misdeclaration within the meaning of section 111 of Customs Act, 1962 and that such a patent error cannot be seen as an attempt at misleading the system - the invoking of section 111 and section 112 of Customs Act, 1962 is not warranted. Appeal allowed.
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